Chapter 3.68
MOTOR VEHICLE EXCISE TAX
Sections:
3.68.020 Schedule and basis for tax.
3.68.040 Collection and payment.
3.68.050 Deposit of revenues from tax.
3.68.010 Levied.
On and after May 1, 1981, pursuant to the authority of RCW 35.58.273, there is levied a special excise tax in the annual amount of one percent on the fair market value of every motor vehicle, as defined in RCW 82.44.010, owned by a resident of the city for the privilege of using such motor vehicle; provided, that in no event shall the tax be less than $1.00, and, subject to the provision of subsection (2) of RCW 82.44.150, the amount of such tax shall be credited from the amount of excise tax levied by the state under RCW 82.44.020. (Ord. 1021 § 1, 1981).
3.68.020 Schedule and basis for tax.
Pursuant to RCW 35.58.275, the schedule and basis for the excise tax imposed under this chapter shall be as provided for in RCW 82.44.040 and RCW 82.44.050, and any penalties, receipts, abatements, refunds, and all other similar matters relating to the tax shall be as provided for in Chapter 82.44 RCW. (Ord. 1021 § 3, 1981).
3.68.030 Exemptions.
Pursuant to RCW 35.58.274, any motor vehicle for which an excise tax is payable under RCW 82.44.030 and RCW 82.44.070 shall be exempt from the tax imposed by this chapter. (Ord. 1021 § 2, 1981).
3.68.040 Collection and payment.
The excise tax provided for in this chapter shall be due and payable as set forth in RCW 82.44.060 and shall be collected and paid to the city as provided in RCW 35.58.276 through 35.58.279. (Ord. 1021 § 4, 1981).
3.68.050 Deposit of revenues from tax.
All taxes levied and collected under this chapter shall be credited to the city transit fund and shall be used solely for the purposes of paying all or any part of the cost of acquiring, constructing, equipping, or operating the Grandview Transit System, or for services thereof, or to pay or secure the payment of all or a part of the principal of or interest on any general obligation bonds or revenue bonds issued for public transportation capital purposes. (Ord. 1021 § 5, 1981).